Goods and Services Tax : Get a detailed summary of the latest GST notifications and circulars issued on 10 July 2024, including changes in GSTR 1, ISD mech...
Goods and Services Tax : Explore the major decisions from the 53rd GST Council Meeting, including tax rate changes, compliance relaxations, and new measure...
Goods and Services Tax : Tamil Nadu AAR ruling clarifies GST applicability on goods sold from 3P FTWZ to bonded warehouse under MOOWR scheme. Analysis of S...
Goods and Services Tax : Explore the implications of GST on hotels & restaurants in India. Detailed analysis of rate changes, billing procedures, and indus...
Goods and Services Tax : Today, we are talking about cross empowerment of the Central and State Authorities under GST. It has been seen there is ambiguity ...
Goods and Services Tax : Explore the Ministry of Finance latest report on GST revenue collection in October 2023. Discover detailed analysis, state-wise fi...
Goods and Services Tax : CGST Mumbai South Commissionerate arrests a fake GST invoice racketeer, uncovering a Rs. 263 Crore fraud involving Rs. 7.66 Crores...
Goods and Services Tax : I propose that the CGST Department consider the introduction of a mechanism to remit interest on un-utilized ITC. Much like the sy...
Goods and Services Tax : In July 2023, India's GST revenue collection reached ₹1,65,105 crore, marking an 11% YoY growth. Domestic transactions saw a 15%...
Goods and Services Tax : Requested to provide one-time amnesty by waiving-off the late fees under section 47 and penalty under section 125 of the CGST Act ...
Goods and Services Tax : Madras High Court rules that appeals cannot be dismissed for procedural lapses, emphasizing timely filing. Key case: Indian Potash...
Goods and Services Tax : Calcutta HC rules IGST credit wrongly claimed instead of CGST and SGST need not be reversed. Key details on the Cosyn Limited case...
Goods and Services Tax : Explore the detailed analysis of Andhra Pradesh High Court verdict in Raghavaiah Thelapalli v. State of Andhra Pradesh and Ors., s...
Goods and Services Tax : Learn about the dismissal of Best Recharge appeal regarding interest payment on excess Input Tax Credit. Details of the case and c...
Goods and Services Tax : HC held that According to Section 12 of Limitation Act, 1963, the day order was signed and the day judgment was pronounced shoul...
Goods and Services Tax : Ministry of Finance updates Central Tax rates for railway services. Notification No. 04/2024 details tax exemptions. Effective fro...
Goods and Services Tax : CBIC notifies via Notification No. 03/2024 that agricultural packages over 25kg/25L are not considered 'pre-packaged and labelled'...
Goods and Services Tax : CBIC's Notification No. 02/2024 lowers GST rates on cartons, milk cans, solar cookers, and brooders' parts, effective 15th July 20...
Goods and Services Tax : CBDT shifts CGST functions to Superintendents of Central Tax. Circular No. 223/17/2024-GST details changes for registration and co...
Goods and Services Tax : Notification No. 15/2024-Central Tax dated 10th July 2024: E-commerce operators (not agents) now collect 0.25% (reduced from 0.50%...
CBEC hereby assigns the officers mentioned in Column (2) of the Table below, functions as proper officers in relation to the various sections of Central Goods and Services Tax Act, 2017 or rules made there under given in corresponding entry in Column (3) of said Table:-
On the issue of difficulties being faced while supplying the goods or services for export without payment of integrated tax and filing the FORM GST RFD -11 on the common portal (www.gst.gov.in), because of which exports are being held up.
CGST would be Levied on all intra-State supplies of goods and/or services (except on the supply of alcoholic liquor) on the value determined u/s 15 at such rates not exceeding 20%.
Article compiles Rate of Interest under the provisions of provisions of CGST/IGST Act, 2017 and takes into account Notification Numbers – 13/2017 – Central Tax, dated 28th day of June, 2017 and 06/2017 –Integrated Tax, dated 28th day of June, 2017 issued by CBEC. Interest Rates are Effective from – 01/07/2017. Check HSN Code list […]
Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67
CBEC hereby appoints the officers in the Directorate General of Goods and Services Tax Intelligence, Directorate General of Goods and Services Tax and Directorate General of Audit
Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby fixes the rate of interest per annum for the purposes of the sections as specified in column (2) of the Table below as mentioned in the corresponding entry in column (3) of the said Table.
overnor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the tax payable by him, an amount calculated at the rate of,––
Yesterday Central Government had come up with a very important notification regarding CGST along with other notifications. It provides an exemption to the small miscellaneous transactions from unregistered persons. But obviously there’re some conditions for it. So will see what are the things needs to be taken care of to avail this exemption. Now, sit back, relax and enjoy the article.
No. MGST.1017/CR 101(2) /Taxation-1.—In exercise of the powers conferred clause (b) of the sub-section (2) of section 1 of the Maharashtra Goods And Services Tax related laws (Amendments, Validation and savings) Act, 2017 (Mah. XLII of 2017), the Government of Maharashtra, hereby appoints the 1st July 2017 as the date on which the provisions of all the sections, except sections 13 to 31 of the said Act shall come into force.